摘要
盈余管理不同于会计造假，它已成为世界各大公司财务经理们必须掌握的一项基本技能。盈余管理的产生主要是基于受托责任关系的存在、债务合同的约束、合理避税的考虑、避免巨额政治成本、规避企业的经营风险等。要规范上市公司盈余管理，必须建立和健全公司治理结构，减少政府的行政干预，加强会计职业道德建设，强化注册会计师的审计监督。
： Different from accounting fakes surplus management has become a basic skill that financial managers of large companies in the world must master． Surplus management mainly results from the presence of trusteeship，the binding of debt contracts desires of reasonable tax avoidance avoidance of huge political costs avoidance of enterprise operation risks．In order to regulate the surplus management of listed companies，the governing structure of companies should be perfected the government's interventions should be reduced accounting ethics should be strengthened the supervision of CPAs should be enhanced．
出处
《当代财经》
CSSCI
北大核心
2001年第2期55-60,共6页
Contemporary Finance and Economics
